Since we in the Community cannot see your tax return, we will have to offer some guesses as to what happened.
You are assessed an underpayment of estimated tax (form 2210), if your tax due is over $1,000 and you did not pay 100% of the current year tax and you did not pay at least 90% of last year's tax.
When you went through again and reduced your spouse's tax, perhaps it was reduced to less than $1,000, in which case he met one of the exceptions. Please see IRS Tax Topic 306 for more information.
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